Forms 111, 115 and 123. Withholding tax Q4.

In January, there are three deadlines for quarterly and annual tax filings.

The first deadline ends on January 20 (*) and corresponds to forms 111, 115 and 123 of withholding taxes for the fourth quarter.
The deadline to submit a direct debit payment for all these taxes is January 15.

• Form 111. Quarterly personal income tax return for employees and professionals. Freelancers and companies.
This form includes withholdings from workers’ payrolls for October, November and December and personal income tax withholdings from professional invoices received.

• Form 115. Quarterly income tax return. Freelancers and companies.
Form 115 is used exclusively to pay withholdings on rental invoices for premises between October and December.

• Form 123. Quarterly income tax return. Freelancers and companies.
This model has two differentiated functions:
1) Payment of withholdings from business rental invoices between October and December.
2) Payment of tax withholdings when companies have distributed dividends among their partners during the quarter.

(*) If January 20 falls on a Saturday/Sunday, the submission date will be Monday. For example, the deadline for 2024 will end on January 22.